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The Nelson County Fiscal Court provides a variety of services for Nelson County taxpayers, including road construction and maintenance, law enforcement, jail operations, building code enforcement, landfill and solid waste collection, ambulance services, and other basic governmental services. You will find more detailed information about our finances in the annually adopted budgets and financial statements. We have included downloadable versions of these documents on the Finance page.
Governmental accounting requires the use of “funds” to segregate financial resources for specific programs and projects. The financial operations for Nelson County include the following funds:
- General – Basic revenues and operations for the county, including property taxes, federal and state grants, licenses & permits, and user fees are reported in this fund. Expenditures in this fund support the administrative functions, a portion of the law enforcement services, as well as other basic governmental services such as building code enforcement, animal control, elections, and park operations. Property taxes provide 73% of the resources necessary for these services while federal and state grants support 11%. The balance is funded by licenses, permits, and user fees.
- Road & LGEA – These two funds account for the road construction and maintenance for over 350 miles of county roads. Revenues to fund these programs include county road aid funds distributed from the Commonwealth of Kentucky fuel tax collections and grants from the Transportation Cabinet.
- Jail – The county operates a 100-bed detention facility which is funded primarily with general tax revenues transferred from the general fund. The Commonwealth of Kentucky does provide minimal subsidies and reimbursements for housing state prisoners.
- EMS – In 2002, the county purchased the privately-owned ambulance service to ensure that quality services could be maintained for Nelson County residents. User fees fund about 83% of the operating costs, with subsidies from the occupational license fees to support the balance.
- Solid Waste Collection – Garbage collection services are provided to all county residents. These services are funded solely by user fees for garbage pickup. State grants help fund the annual roadside cleanup programs.
- Landfill – In 1994, the county purchased the landfill from the City of Bardstown and initiated an expansion of the facility. Currently, the landfill provides disposal services for several surrounding counties, commercial solid waste pickup services, and is expanding the recycling services for Nelson County residents.
- Occupational License Fee – In 1990, the county adopted an occupational license fee to help support governmental programs and services in Nelson County. Businesses and employees pay one-half percent of their earnings, up to a maximum of $75 to obtain the license. These revenues are distributed to NCEDA for economic development, Bardstown-Nelson County Air Board to support airport operations, and the EMS and Road funds for county services.
- DES Grants – In 2001, the County Emergency Management Agency applied for Homeland Security grants to expand emergency service resources for Nelson County and develop a regional Haz Mat team for critical response. This fund includes several grants to fund these programs.
- Public Improvement Corp – This corporation was created to finance the acquisition and maintenance of a variety of governmental properties. Nelson County leases space to the Commonwealth of Kentucky for the Division of Unemployment Services and the Administrative Office of the Courts for district and circuit court facilities. This fund is also used to obtain tax-exempt financing for other projects such as waterline improvements, fire trucks, and improvements at the Airport. Revenues include leases and federal or state grants.
- County finances are regulated by provisions of KRS 68 which outline the administrative requirements for financial administration and the types of revenues that can be used to finance public services. In addition, the Governor’s Office for Local Development is responsible for oversight of Kentucky county financial administration. GOLD also provides assistance to local governments to obtain federal and state grants and administers the Kentucky Community Development Block Grant program.
Nelson County financial statements are audited by the Kentucky Auditor of Public Accounts annually. Audits of Nelson County are conducted in accordance with generally accepted government auditing standards issued by the US Comptroller General. In those years when the County expends more than $500,000 of federal grant funds, audits must also comply with the Single Audit Act. A copy of the county most recent audit reports is included on the Treasurer’s page.
The Nelson County Fiscal Court is responsible for efficient use of taxpayer resources and the delivery of services within Nelson County. In conjunction with the County Judge Executive, who provides the day-to-day management, the legislative body determines the allocation of public tax dollars by adopting an annual budget that outlines the county’s approved programs. Elected officials are attuned to the demand for quality public services in this growing community.
If you have additional questions about the County’s finances, please contact our Treasurer, Rhonda Fenwick, CPA, at 502-348-1804.
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